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273-B. Notwithstanding anything contained in the provisions of [clause(b) of sub-section (1) of] [section 271, section271A, [section 271AA,] section 271B [section 271BA], [section271BB], section 271C,[section 271 CA,] section 271D, section 271E, [section 271F,[section 271FA] [section 271FB] section 271G,] [section 271H] clause © or clause(d) of sub-section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA] or [section 272B or] [sub-section (1) [or sub-section (1A)] of section 272BB or] [sub section (1) of section 272 BBB or] clause(b) of sub-section (1) or clause (b) or clause © of sub-section (2) of section 273, no penalty shall be imposable on the person or the assessee, as the case may be, for any failure referred to in the said provisions if he proves that there was reasonable cause for the said failure.]"